Reserve for investments in the Balearic Islands

The development of the adjustments that entities with establishments located in the Balearic Islands must make in boxes [00778] and [00813] "Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" on page 13 of form 200, due to the reduction in their tax base of the amounts they allocate from their profits to the reserve for investments in the Balearic Islands, in accordance with the provisions of section Four of the Seventieth Additional Provision of Law 31/2022, of December 23, is found in Chapter dedicated to the tax regime of the Balearic Islands.